Climate Risk – Technical Bulletin


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Climate change is a sustainability issue that is both ubiquitous and differentiated—and thus presents unique risks and opportunities for companies and investors. This bulletin provides an overview of the SASB approach to climate-related financial disclosure.

The SASB Climate Risk Technical Bulletin is intended to help investors and other providers of financial capital understand their exposure to climate-related risks and opportunities. It also demonstrates for companies, regulators and policymakers how those exposures can be more effectively disclosed for integration into investment decisions.

Publication last updated August 2023.

The SASB Climate Risk Technical Bulletin can be used for free for personal non-commercial use. All other uses, such as reporting software, investment analysis, data services, and product development is not permitted without a separate licence from the IFRS Foundation. Please contact the Foundation for further details at: [email protected]. ©IFRS Foundation 2023. All rights reserved

Please note: SASB Standards Knowledge Hub resources were developed before August 2022, at which time the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. These items may include concepts that are not aligned with the way in which ISSB Standards are applied. Please contact us with any questions.

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